The Tax Collector, in addition to the authority to collect taxes
conferred by MGL c. 41, § 38, and all other laws relating
to tax collection, shall collect all accounts due the Town in accordance
with the provisions of MGL c. 41, § 38A. The Collector shall,
in the collection of such accounts, have all the remedies provided
by MGL c. 60, §§ 35, 36 and 93, for the collection
of taxes on personal estates. This bylaw shall not apply to the collection
of interest on investments of sinking or trust funds. All bills for
accounts due the Town shall state that all checks, drafts or money
orders shall be made payable to or to the order of the Town and not
to or to the order of any officer, board or commission. Whenever the
Collector of Taxes, in any communication, document or writing intended
for use outside his department, identifies a husband and wife, he/she
shall use the name of both husband and wife and shall not use a legal
phrase as a substitute for either name.